EIM34200 - Foreign travel rules: procedural advice: guidance to the public

Sections 341 to 342 and 370 to 376 ITEPA 2003

Booklet 490

»Ê¹ÚÌåÓýapp rules relating to foreign travel expenses and deductions allowable by virtue of Sections 341 to 342 and 370 to 376 are summarised in Chapter 7 of Booklet 490. It may be helpful to send a copy of the booklet in response to enquiries about the scope of the relief.